Download or read book Earnings Quality written by Jennifer Francis and published by Now Publishers Inc. This book was released on 2008 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.

Download or read book Ownership Structure Corporate Governance and Corporate Performance written by Xiaonian Xu and published by World Bank Publications. This book was released on 1997 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

Download or read book Managerial Control and Performance written by William A. McEachern and published by . This book was released on 1975-01-01 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Corporate Governance Around the World written by Ahmed Naciri and published by Routledge. This book was released on 2008-02-14 with total page 545 pages. Available in PDF, EPUB and Kindle. Book excerpt: The last Asian financial crisis, coupled with the western series of corporate scandals, has caused investors and citizens to doubt mangers ability to guarantee credible financial information about organizations. Consequently, legislators all over the world have come to realise the necessity of legislating in the area of corporate governance.

Download or read book Financial Management from an Emerging Market Perspective written by Soner Gokten and published by BoD – Books on Demand. This book was released on 2018-01-17 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the main reasons to name this book as Financial Management from an Emerging Market Perspective is to show the main differences of financial theory and practice in emerging markets other than the developed ones. Our many years of learning, teaching, and consulting experience have taught us that the theory of finance differs in developed and emerging markets. It is a well-known fact that emerging markets do not always share the same financial management problems with the developed ones. This book intends to show these differences, which could be traced to several characteristics unique to emerging markets, and these unique characteristics could generate a different view of finance theory in a different manner. As a consequence, different financial decisions, arrangements, institutions, and practices may evolve in emerging markets over time. The purpose of this book is to provide practitioners and academicians with a working knowledge of the different financial management applications and their use in an emerging market setting. Six main topics regarding the financial management applications in emerging markets are covered, and the context of these topics are "Capital Structure," "Market Efficiency and Market Models," "Merger and Acquisitions and Corporate Governance," "Working Capital Management," "Financial Economics and Digital Currency," and "Real Estate and Health Finance."

Download or read book Livestock s Long Shadow written by Henning Steinfeld and published by Food & Agriculture Org.. This book was released on 2006 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The assessment builds on the work of the Livestock, Environment and Development (LEAD) Initiative"--Pref.

Download or read book Ethics Governance and Corporate Crime written by Roshima Said and published by Emerald Group Publishing. This book was released on 2014-06-18 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is comprised of academic work on key current issues pertaining to the areas of ethics, governance and corporate crimes. The book provides a platform for researchers to publish their work, articulate their concerns and offer critical perspectives on what they see happening around them.

Download or read book Applications of Artificial Intelligence in Business Education and Healthcare written by Allam Hamdan and published by Springer Nature. This book was released on 2021-07-12 with total page 503 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the implementation of Artificial Intelligence in Business, Education and Healthcare, It includes research articles and expository papers on the applications of Artificial Intelligence on Decision Making, Entrepreneurship, Social Media, Healthcare, Education, Public Sector, FinTech, and RegTech. It also discusses the role of Artificial Intelligence in the current COVID-19 pandemic, in the health sector, education, and others. It also discusses the impact of Artificial Intelligence on decision-making in vital sectors of the economy.

Download or read book Allocation Information and Markets written by John Eatwell and published by Springer. This book was released on 1989-09-21 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an extract from the 4-volume dictionary of economics, a reference book which aims to define the subject of economics today. 1300 subject entries in the complete work cover the broad themes of economic theory. This volume concentrates on the topic of allocation information and markets.

Download or read book Neoliberal Apartheid written by Andy Clarno and published by University of Chicago Press. This book was released on 2017-03-07 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first comparative analysis of the political transitions in South Africa and Palestine since the 1990s. Clarno s study is grounded in impressive ethnographic fieldwork, taking him from South African townships to Palestinian refugee camps, where he talked to a wide array of informants, from local residents to policymakers, political activists, business representatives, and local and international security personnel. The resulting inquiry accounts for the simultaneous development of extreme inequality, racialized poverty, and advanced strategies for securing the powerful and policing the poor in South Africa and Palestine/Israel over the last 20 years. Clarno places these transitions in a global context while arguing that a new form of neoliberal apartheid has emerged in both countries. The width and depth of Clarno s research, combined with wide-ranging first-hand accounts of realities otherwise difficult for researchers to access, make Neoliberal Apartheid a path-breaking contribution to the study of social change, political transitions, and security dynamics in highly unequal societies. Take one example of Clarno s major themes, to wit, the issue of security. Both places have generated advanced strategies for securing the powerful and policing the racialized poor. In South Africa, racialized anxieties about black crime shape the growth of private security forces that police poor black South Africans in wealthy neighborhoods. Meanwhile, a discourse of Muslim terrorism informs the coordinated network of security forcesinvolving Israel, the United States, Jordan, and the Palestinian Authoritythat polices Palestinians in the West Bank. Overall, Clarno s pathbreaking book shows how the shifting relationship between racism, capitalism, colonialism, and empire has generated inequality and insecurity, marginalization and securitization in South Africa, Palestine/Israel, and other parts of the world."

Download or read book Cheating on Tests written by Gregory J. Cizek and published by Routledge. This book was released on 1999-07 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume offers a comprehensive look at the pervasive & weighty problem of cheating on tests. It will appeal to all serious stakeholders in our educational system, from parents & school board members to professionals in schools & the testing industry.

Download or read book Dividend Policy and Corporate Governance written by Luis Correia da Silva and published by OUP Oxford. This book was released on 2004-02-26 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dividends are not only a signal about a firm's prospects under asymmetric information, but they can also act as a corporate governance device to align the management's interests with those of the shareholders. Dividend Policy and Corporate Governance is the first comprehensive volume on the relationship between dividend policy and corporate governance, and examines in detail empirical studies and current theories. Reviewing the interactions between dividend policy and other corporate governance mechanisms, it compares results for the UK and the US with those for other countries such as France, Germany, and Japan, and provides new empirical evidence on corporate governance in continental Europe and its impact on dividends. Focusing on one of the main representatives of this system, Germany, it highlights major differences between the dividend policies of German firms and those of UK or US firms. Conventional wisdom states that German dividends are lower than UK or US dividends, yet on a published-profits basis the exact converse is true. In addition, the authors demonstrate a link between corporate control structures and dividend payouts, report evidence that the existence of a loss is an additional determinant of dividend changes, and demonstrate that the tax status of the controlling shareholder and the firm's dividend payout are not linked. The conclusions reached in this book have important implications for the current debate on corporate governance, making it invaluable for academics, finance professionals, regulators, and legal advisors.

Download or read book World Development Report 2019 written by World Bank and published by World Bank Publications. This book was released on 2018-10-31 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Work is constantly reshaped by technological progress. New ways of production are adopted, markets expand, and societies evolve. But some changes provoke more attention than others, in part due to the vast uncertainty involved in making predictions about the future. The 2019 World Development Report will study how the nature of work is changing as a result of advances in technology today. Technological progress disrupts existing systems. A new social contract is needed to smooth the transition and guard against rising inequality. Significant investments in human capital throughout a person’s lifecycle are vital to this effort. If workers are to stay competitive against machines they need to train or retool existing skills. A social protection system that includes a minimum basic level of protection for workers and citizens can complement new forms of employment. Improved private sector policies to encourage startup activity and competition can help countries compete in the digital age. Governments also need to ensure that firms pay their fair share of taxes, in part to fund this new social contract. The 2019 World Development Report presents an analysis of these issues based upon the available evidence.

Download or read book Essentials of Corporate Governance written by Sanjay Anand and published by John Wiley & Sons. This book was released on 2007-12-04 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Essentials of Corporate Governance "Mr. Anand's book is a practical study of the complicated issues surrounding the world of corporate governance. He includes excellent case studies and best practice solutions for improving governance programs within all types of organizations." -Chrisan Herrod V.P. Marketing and Business Development Compliance Spectrum "This book is a highly practical, accessible guide to post-Enron reforms and an essential resource for managers who want more than just to comply with SOX; this book will help them benefit from it." -Nell Minow Editor and cofounder The Corporate Library Written by Sanjay Anand, one of the world's leading corporate governance, risk management, and regulatory compliance experts, this simple-to-use book is designed with appreciation for demanding professional obligations, with information easy to find and at your fingertips. This professional guide's nuts-and-bolts presentation examines why corporate governance is important, to put you in a better position to understand its successful implementation for your organization. Essentials of Corporate Governance will challenge your concept of corporate governance and provide you with an understanding of: * The concept of governance * The competing goals that corporations may have * Why there is a call for corporations to be more ethical * The various forms of corporate structure * Corporate governance in emerging markets * Corporate governance within nonprofit organizations Communicating the idea of corporate governance as a process and an ideal rather than a set of criteria, this accessible and relevant book is the resource and reference guide you will turn to time and again for the knowledge you need to make corporate governance work for your corporation.

Download or read book Lifelines written by Stephane Hallegatte and published by World Bank Publications. This book was released on 2019-07-16 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Infrastructure—electricity, telecommunications, roads, water, and sanitation—are central to people’s lives. Without it, they cannot make a living, stay healthy, and maintain a good quality of life. Access to basic infrastructure is also a key driver of economic development. This report lays out a framework for understanding infrastructure resilience - the ability of infrastructure systems to function and meet users’ needs during and after a natural hazard. It focuses on four infrastructure systems that are essential to economic activity and people’s well-being: power systems, including the generation, transmission, and distribution of electricity; water and sanitation—especially water utilities; transport systems—multiple modes such as road, rail, waterway, and airports, and multiple scales, including urban transit and rural access; and telecommunications, including telephone and Internet connections.

Download or read book The Challenge of Slums written by United Nations Human Settlements Programme and published by Routledge. This book was released on 2012-05-23 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Challenge of Slums presents the first global assessment of slums, emphasizing their problems and prospects. Using a newly formulated operational definition of slums, it presents estimates of the number of urban slum dwellers and examines the factors at all level, from local to global, that underlie the formation of slums as well as their social, spatial and economic characteristics and dynamics. It goes on to evaluate the principal policy responses to the slum challenge of the last few decades. From this assessment, the immensity of the challenges that slums pose is clear. Almost 1 billion people live in slums, the majority in the developing world where over 40 per cent of the urban population are slum dwellers. The number is growing and will continue to increase unless there is serious and concerted action by municipal authorities, governments, civil society and the international community. This report points the way forward and identifies the most promising approaches to achieving the United Nations Millennium Declaration targets for improving the lives of slum dwellers by scaling up participatory slum upgrading and poverty reduction programmes. The Global Report on Human Settlements is the most authoritative and up-to-date assessment of conditions and trends in the world's cities. Written in clear language and supported by informative graphics, case studies and extensive statistical data, it will be an essential tool and reference for researchers, academics, planners, public authorities and civil society organizations around the world.